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V2197-14 ·7 August 2014 ·consulta-vinculante Medium impact
Tax

A swap is required to establish a community of property over financial products with split ownership

A query was raised regarding whether it is possible to create a community of property by contributing the bare ownership and the usufruct of inherited financial products. The DGT explains that for a community to exist over the complete asset, the ownership must be merged through a swap between the usufructuary and the bare owners.

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2014-08-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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